Given that holidays both reflect a society's attributes and serve to modify
, these attributes, they are a valuable tool for a macro-sociological analy
sis. This paper proceeds by examining Durkheim's,well-known contributions o
n rituals and advancing theoretical ideas on how these might be modified se
eking to develop a theory of holidays. The article concerns the role of hol
idays in managing tensions and recommitment to values; their role in relati
ng communities to the society at large; their effect on gender roles, and t
he theoretical issues concerning holiday cycles and holiday-engineering eff
orts by religious authorities and states that have endeavored to adapt holi
days for their own purpose. The article relies on public accounts, personal
observations, and findings culled from a few studies by contemporary socia
l scientists.